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2019 (1) TMI 899 - AT - Central ExciseValuation - inclusion of freight charges borne by the customer of the appellant separately in the assessable value - extended period of limitation - Held that:- It is on record that all such cases the freight element has been borned by the customer. The assessee has not paid any amount towards the freight charges. The CBEC Circular No. 988/12/2014-CX. dated 20.10.2014 has clarified in their circular that in such a situation the freight charges are not to be included in the assessable value - This issue is also decided by the various Court and Tribunal that when the factory gate price is available and freight is borned separately by the customer in view of the decision cited supra, the same is not includible in the assessable value. Extended period of limitation - Held that:- It is on record that the demand has been raised as per the audit objection and the entire activity of appellant was known to the department - in this case the entire demand is also time barred as the extended period is not available to the department. Appeal allowed on merit as well as on limitation.
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